The DBA law and payroll in the Netherlands – why freelance payroll professionals are in high demand

Author Isobel Kirwan
April 10, 2025

As businesses face increasing complexity in HR operations, global compliance and workforce flexibility, freelance payroll professionals have become more essential and in demand than ever. From supporting transitions to managing international payroll, these experts offer critical knowledge that businesses often need on short notice.

Hiring freelance specialists, especially in payroll, requires a strong understanding of the Wet deregulering beoordeling arbeidsrelaties (DBA act, translating to Assessment of Employment Relationships Deregulation Act), the Dutch regulation designed to prevent false self-employment.

The DBA law directly affects how payroll professionals operate and how companies must structure freelance engagement to remain compliant.

If employment relationships are not managed correctly, both sides could face tax risks, compliance issues or even fines. For businesses looking to hire payroll specialists on an interim basis, understanding how to do this properly isn’t just a legal necessity, it’s also a strategic advantage.

What Is the DBA law and why does it matter?

The DBA law governs the relationship between companies and ZZP’ers (zelfstandige zonder personeel or freelancers), ensuring that those relationships are truly self-employed and not disguised as employment. If a freelancer is working under conditions similar to a regular employee, such as following company-set hours, using internal systems or reporting to a manager, they could be reclassified by Dutch tax authorities (Belastingdienst) as an employee.

This reclassification has consequences. Companies may become liable for unpaid taxes and social security contributions, and freelancers may lose tax benefits associated with self-employment.

Why freelance payroll professionals are in high demand

Payroll is a specialist area that demands precision, compliance expertise and discretion. With changing legislation, tech systems and global workforces, many organisations simply don’t have the in-house capacity to manage it all. That’s where freelance payroll professionals successfully step in.

They are typically engaged to:

  • Manage complex, multi-country payroll compliance
  • Support transitions during mergers, acquisitions or system changes
  • Provide senior-level cover during absences or headcount gaps
  • Support HR teams during audits or regulatory updates

Unlike some freelance roles, payroll professionals often become deeply embedded in the organisations they support. They need access to sensitive systems and direct collaboration with finance and HR teams, making the nature of their freelance status more nuanced and sometimes closer to a traditional employee setup. This makes compliance with the DBA law even more relevant when hiring in this space.

For companies, this means freelance payroll experts offer critical support when engaged correctly.

Why payroll freelancers can be a compliance solution

Interestingly, while these professionals run payroll for others, the most compliant way to engage them is often through a payroll provider or umbrella company. This model places the freelancer on the payroll of a third party, who becomes their legal employer, taking care of tax deductions, social security contributions and compliance with Dutch employment law.

For companies:

  • It removes the risk of misclassification
  • Ensures statutory obligations are covered
  • Offers a compliant and flexible way to scale payroll operations

For freelancers:

  • It offers consistent pay, benefits and legal clarity
  • Protects their status while maintaining freelance freedom

What companies hiring payroll professionals should know

If you’re considering hiring a freelance payroll expert in the Netherlands, here’s what to keep in mind:

  • Avoid structures that make a freelancer look and function like an employee (fixed hours, direct supervision, etc.)
  • Use clear employment contracts or model agreements approved by the Dutch tax authority (Belastingdienst)
  • Interim payroll experts are in high demand, working with a recruitment agency can give you access to a wider talent pool
  • Consider engaging them via a payroll provider to stay fully compliant

This gives you access to top-tier expertise when you need it most, whether during month-end crunch time, international expansion or transformation projects – without the administrative burden or legal risk.

What freelance payroll professionals should consider

If you’re a payroll specialist working as self-employed person in the Netherlands, the DBA law directly affects how you engage with clients. Even if you’re an expert in processing payroll, that doesn’t exempt you from needing your own compliant structure.

Freelancers in this space should:

  • Ensure their working relationship with clients doesn’t resemble employment
  • Understand their tax and legal obligations under the DBA law
  • Consider working through a payroll provider for added security and benefits

This approach offers peace of mind while allowing you to focus on delivering strategic value to your clients.

A strategic solution with the right support

The enforcement of the DBA act adds complexity, but it shouldn’t add worry. With the right structure in place, businesses can access the freelance payroll talent they need and professionals can work confidently and compliantly.

Ultimately, as payroll becomes more global, regulated and time-sensitive, hiring interim payroll professionals isn’t just a workaround – it’s a strategic must. Whether you’re scaling quickly, implementing new systems or navigating change, freelance payroll specialists bring agility and deep expertise when you need it most.

Don’t wait until there’s a gap in your payroll operations. Proactively building access to interim payroll talent is the smartest way to stay compliant, confident and in control.

At Frazer Jones, we specialise in connecting payroll professionals with businesses across the Netherlands. We help businesses engage freelance payroll experts the right way – ensuring compliance, flexibility and peace of mind for both sides.

With the right process in place, there’s no need to worry about fines or misclassification. Get in touch for support with every step of the way.

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